Order of the Day read for the adjourned debate on the motion of the Minister for Education and Youth Affairs (Senator Ryan)-That these Bills be now read a second time.

Debate resumed.

Question-put and passed.

Bills read a second time.

The Senate, according to Order, resolved itself into Committee for the consideration of the Bills.

In the Committee

Ordered-That the Bills be considered in the following order: Taxation Laws Amendment Bill 1984, Income Tax Assessment Amendment Bill (No. 4) 1984 and Income Tax (International Agreements) Amendment Bill 1984.

TAXATION LAWS AMENDMENT BILL 1984- Bill, by leave, taken as a whole.

On the motion of the Minister for Resources and Energy (Senator Walsh) the following amendments were, by leave, taken together and agreed to: Page 16, paragraph 37 (a), line 16, leave out ''and''.

Page 16, after paragraph 37 (a), insert the following new paragraph: ''(aa) by omitting paragraph (c) and substituting the following paragraph: '(c) the Commissioner shall- (i) refund the amount of any tax overpaid as a result of the variation of the prescribed decision; or

(ii) apply the amount of any tax overpaid as a result of the variation of the prescribed decision against any liability of the person to the Commonwealth and refund any part of the amount that is not so applied'; and''.

Page 16, paragraph 38 (a), line 26, leave out ''and''.

Page 16, after paragraph 38 (a), insert the following new paragraph: ''(aa) by omitting paragraph (c) and substituting the following paragraph: '(c) the Commissioner shall- (i) refund the amount of any tax overpaid as a result of the variation of the assessment; or

(ii) apply the amount of any tax overpaid as a result of the variation of the assessment against any liability of the person to the Commonwealth and refund any part of the amount that is not so applied'; and''.

Page 176, after sub-clause 381 (4), insert the following new sub-clause: ''(4A) Notwithstanding the amendment of section 40 of the Principal Act made by this Act, sub-section 40 (3) of the Principal Act continues to apply, after the commencement of this section, in relation to a liability for additional tax that accrued before that commencement, as if that amendment had not been made.''.

Page 193, Schedule 6, amendment of paragraph 221YHD (3) (b) of the Income Tax Assessment Act 1936, leave out ''after 'sub-sub-paragraph (1) (b) (v) (A)' '', insert ''from and including 'applies-' to the end of the paragraph''.

On the motion of Senator Walsh the following further amendments were, by leave, taken together and agreed to: Page 130, clause 297, proposed new sub-paragraph 8J (3) (a) (ii), line 24, leave out ''or''.

Page 130, clause 297, at end of proposed new sub-section 8J (3), add the following new word and paragraph: ''; or (c) an offence against section 29D or 86A of the Crimes Act 1914, being an offence that relates to a tax liability.''.

Page 137, clause 297, after proposed new paragraph 8Z (1) (c), insert the following new paragraph: ''(ca) the conviction of a person of an offence against section 29D or 86A of the Crimes Act 1914, being an offence that relates to a tax liability; or''.

Page 1, after sub-clause (2), add the following new sub-clause: ''(3) Paragraph 9 (1) (b), insofar as it inserts paragraph 78 (1) (ad) into the Principal Act, shall be deemed to have come into operation on 1 July 1982.''.

Debate ensued.

And it being 10.30 p.m.: The Temporary Chairman of Committees (Senator Sibraa), under Sessional Order, put the Question-That he do leave the Chair and report to the Senate.